Denetişim

Yazarlar: Rasim SARIKAYA, Ramazan ORMAN, Çiğdem ÖZGEL

Konular:İktisat

Anahtar Kelimeler:Continuous Audit,Monitoring,Information Technologies,Data Analytics

Özet: The data potential in institutions’ digital environment has been increased and, the process of auditing the information which is gathered from these data has been changed along with the rapid development in Information Technologies. İnstead of traditional audit approach, the modern audit approach, which has been applied in digital environment, started to be implemented. Continuous audit is an audit method that evaluates the data in digital environment in real-time by using data analysis techniques and, provides assurance in regard to its accuracy. This study aims to inform about the “Continuous Audit Center (CAC) E-Auditor” application -which is developed by the Ministry of Agriculture and Forestry and, is strengthened with the artificial intelligence- as a pioneer in Public Sector for conducting continuous audit in real-time monitoring centrally by using data analysis techniques.

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